Law 648: Corporate Taxation
This course provides an in-depth study of the taxation of corporate transactions, including corporate formations, distributions, liquidations, sales of the corporate business and corporate reorganizations. Many students choose to take both Corporate Taxation and Partnership Taxation; however, if a student's schedule will only provide for enrollment in one of these two courses, Corporate Taxation is recommended.
Sequence and Prerequisites: Income Taxation (Law 647) is a prerequisite.
Evaluation: Administered Final Examination.